Because the callback functions are by nature asynchronous, they can be executing or about to execute at the time the module close routine is called. You must cancel all outstanding callback and interrupt conditions before deallocating those data structures or returning from the close routine.
The callback functions scheduled with timeout(9F) and bufcall(9F) are guaranteed to have been canceled by the time untimeout(9F) and unbufcall(9F) return. The same is true for qtimeout(9F) and qbufcall(9F) by the time quntimeout(9F) and qunbufcall(9F) return. You must also take responsibility for other asynchronous routines, including esballoc(9F) callbacks and hardware, as well as software interrupts.